6. Management accounting practices in the gcc petrochemical companies: An exploratory study

Khalid, None Al-Khater,; Innes, John

doi:10.1016/s1058-1995(03)05009-6

Cited by 1 publication

(1 citation statement)

References 6 publications

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“…The emergence of management accounting can be traced back to the early industrial revolution especially in the USA and UK textiles and railroads industry (Johnson, 1981:511;Al-khater, 1999). In the same vein, Garner (1947:387), in concurrence with Kaplan and Atkinson (1998), also postulated that management accounting arose in the industrial revolution of the 19th century as enterprises industrialised and applied both pecuniary and non-pecuniary measures of efficiency.…”

Section: Evolution Of Management Accountingmentioning

confidence: 99%

A contemporary view of management accounting, its genesis and evolution: A literature review

Dlamini

2023

IJRBS

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The paper analytically examines literature to elucidate the origin and evolution of management accounting buoyed on by the surge in appetite on its use especially during the last two decades. The paper further critically examines the wide critics on the “loss of relevance” of management accounting in enhancing performance explicitly in a modern rapidly changing business environment. A further attempt is made by this paper to better apprehend the concomitant application of traditional and contemporary management accounting practices. It further analysed the current level of appetite on the use of management accounting practices in both developed and developing countries. A critical review of related literature revealed that the history of management accounting can be traced back to the industrial revolution of the 1900s. The study also revealed that management accounting continues to evolve as companies meet new problems that need to be solved and management accounting practices that were used in the early 1900s are still applicable even today. The “loss relevance of management accounting” school of thought was dismissed as traditional MAPs that were used in the 1900s are still applicable even today. The study recommends the use of management accounting as it improves competitive edge and creates value for the organisation.

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Section: Evolution Of Management Accountingmentioning

confidence: 99%

A contemporary view of management accounting, its genesis and evolution: A literature review

Dlamini

2023

IJRBS

View full text Add to dashboard Cite

show abstract

6. Management accounting practices in the gcc petrochemical companies: An exploratory study

Cited by 1 publication

References 6 publications

A contemporary view of management accounting, its genesis and evolution: A literature review

A contemporary view of management accounting, its genesis and evolution: A literature review

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